https://www.taxtmi.com/caselaws?id=387466 The Allahabad HC commentary on classification under the Uttar Pradesh Value Added Tax Act, 2008 states that Parachute Coconut Oil was treated as hair oil rather than oil of all kinds, Medikar was treated as a medicament because its primary use was anti-lice treatment, and Revived Instant Starch fell within the starch entry because the Schedule did not distinguish between edible and inedible starch. The text emphasises that a taxing entry using a generic commodity description cannot be narrowed by importing an unstated limitation, and that ejusdem generis or residuary treatment could not displace the express classification entries. All classification questions were resolved against the revisionist. en-us Thu, 23 May 2019 00:00:00 +0530 Fri, 08 Nov 2024 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387466 The Allahabad HC commentary on classification under the Uttar Pradesh Value Added Tax Act, 2008 states that Parachute Coconut Oil was treated as hair oil rather than oil of all kinds, Medikar was treated as a medicament because its primary use was anti-lice treatment, and Revived Instant Starch fell within the starch entry because the Schedule did not distinguish between edible and inedible starch. The text emphasises that a taxing entry using a generic commodity description cannot be narrowed by importing an unstated limitation, and that ejusdem generis or residuary treatment could not displace the express classification entries. All classification questions were resolved against the revisionist. Case-Laws VAT / Sales Tax Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387466